Split Duty - Judgment Search Results

Commr. of C. Ex. Vs. Hyderabad Bottling Co. Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1998)(97)ELT276Tri(Chennai)

..... show cause as to why and how for the payment of duty split value of aerated waters is shown and abatement claimed towards maintenance ..... was alleged that the respondents with a view to pay lower duty had splitted out the value of the sale price showing the sale price ..... the fact whether the goods were assessed to ad valorem duty or specific duty was immaterial 2 the total invoice price to the wholesale .....

Commissioner of Central Excise, Vs. M/S Sreevaree Textile Machinery

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... taken by the ac here for denying the slab rate of duty on the split up value of the single unit covered by the relevant gaterpasses ..... appeals is as to whether the value of single machinery can be split up for the purpose of availing exemption under notification no 1 93 ..... dt 28 2 93 on payment of appropriate duty on the value in excess of the exemption limit 4 the commissioner .....

Bay Talkitec Pvt. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2003)(156)ELT980Tri(Chennai)

..... declared with nil rate of duty the further ground was that total package value was bifurcated split as hardware software value for ..... cromptron engineering v commissioner of customs madras page f if splitting of value was done in accordance will established practice of ..... the purpose of evading customs duty to the extent of 70 .....

Commissioner of C. Ex. Vs. Pouyet Communication (i) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... sdr that there cannot be any split up of the consignment for the purpose of calculation of duty is not tenable in the result ..... determine the rate of duty applicable and there cannot be any split up of consignment for the purpose of calculation of duty the learned sdr reiterated ..... 20 we are of the view that the appellants had paid duty correctly in terms of the said notification the argument of the .....

Wipro Info Tech Ltd. and anr. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1994)(52)LC394Tri(Chennai)

..... ratio in which the value of diskettes should be split up and how the advantage flowing on account of the reduced customs duty is to be shared between them in this connection ..... is manuals by themselves are exempt from payment of duty he pleaded that the applicants company had been importing the said items with split up value shown for diskettes and manuals and .....

M/S. Moorthy'S International and Vs. Cc. Chennai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... c thereafter the import of telephone instruments was made from the said shippers by arranging split consignments in two lots consisting of components of telephones in disassembled condition one lot ..... clearance of the same were sought as components by deliberate split up of consignments so as to attract lesser rate of customs duty instead of actually declaring them as telephone instruments in .....

Commissioner of C. Ex. Vs. Coats Viyella (India) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2001)(128)ELT434Tri(Chennai)

..... clearances factory having facility of more than spinning such hair splitting or fragmentation is a dangerous path to adopt we read ..... modvat credit while clearing the double yarn on payment of duty as duty has been paid on single yarn although i have recorded ..... multifolded yarn and cleared such multifolded yarn without payment of duty for captive consumption in the manufacture of man made fabrics .....

Krishna Industrial Chemicals Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1997)LC346Tri(Chennai)

..... department had reposed confidence in them for paying the correct duty the appellants obviously have misused this facility and proceeded to split the value of the goods by partially reflecting the same ..... price amount should be treated as part of the wholesale price and assessable value and duty calculated accordingly this is supported by the observations of the supreme court in assistant collector .....

K. Janardhanan Pillai Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1988)(38)ELT647Tri(Chennai)

..... to do a fine bit of vain heair splitting that the goods cleared on payment of duty after satisfaction in terms of section 47 of ..... 111 it was held that even after clearance on payment of duty of imported goods after satisfaction in terms of section 47 of ..... be proved 32 smuggling is clandestine conveying of goods to avoid legal duties secrecy and stealth being its covering guards it is impossible for .....

Ennore Foundries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2000)(90)LC572Tri(Chennai)

..... application and the appeal 3 ld counsel has given split of figures with respect to duty demands and he submits that an amount of rs ..... appeals has held that the appellants were to pre deposit the entire duty and penalty confirmed in the order in original for the purpose ..... receipt of stay order on such deposit the balance of confirmed duty and penalty stand waived and recovery thereof stayed 7 as the .....